Prepare the journal entries to record the following transactions on Crane Company's books using a perpetual inventory system. $($a$)$ On March $2,$ Larkspur Company sold $$898,900$ of merchandise to Crane Company on account, terms $2/10,$ n$/30.$ The cost of the merchandise sold was $$519,500.($b$)$ On March $6,$ Crane Company returned $$100,200$ of the merchandise purchased on March $2.$ The cost of the merchandise returned was $$61,900.($c$)$ On March $12,$ Larkspur Company received the balance due from Crane Company.